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Offices Closed to Public

The Department of Commerce, Community, and Economic Development offices are closed to the public at this time. We are still open for business and encourage you to contact us via phone or email.

Local Government Resource Desk

Taxation & Assessment

Property Tax

Introduction

Alaska is the only state in the United States where a large part of the land mass of the state is not subject to a property tax. Although property tax is the primary method of raising revenues for the majority of the larger municipalities in the state, smaller municipalities favor a sales tax. This is due primarily to the fact that the smaller incorporated areas lack a sufficient tax base to support the property tax. The unincorporated areas of the state do not have the legal authority to levy a tax.

Narrative Frequently Asked Questions Applicable Laws and Regulations

Revised 7/1/13